RoSCTL Scheme Extended Till 31 December 2026 for Apparel and Made-Ups Exporters

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Dated: 03.10.2026

RoSCTL Scheme Extended Till 31 December 2026 for Apparel and Made-Ups Exporters

The Ministry of Textiles, Government of India, has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on exports of apparel/garments and made-ups for a further period of three months, from 1 October 2026 to 31 December 2026.

The extension continues the existing scheme without altering its scope, structure, coverage, cost norms, prevailing rates, caps or eligibility criteria, subject to the Government’s reserved power to adjust rates and caps if underlying conditions change.

RoSCTL Extended Till 31 December 2026

Through the notification dated 30 September 2026, bearing F. No. 12015/12/2026-TTP(Pt.1), the Ministry has continued RoSCTL for another three months.

The notification expressly provides:

“the RoSCTL Scheme is hereby extended for a further period of 3 months”

with effect from 1 October 2026 to 31 December 2026.
The extension is significant for exporters in India’s apparel, garment and made-ups sectors, as the rebate mechanism continues uninterrupted beyond 30 September 2026.

No Change in Scope, Structure or Coverage

Importantly, this is an extension of the existing RoSCTL framework rather than introduction of a new scheme or revised benefit structure.

The Ministry has specifically stated that the extension will continue with the same:

scope;
structure;
nature;
coverage;
cost norms; and
other terms and conditions

as were applicable on 30 September 2026.

Therefore, exporters already operating under the RoSCTL framework should not interpret the latest notification as introducing fresh eligibility conditions merely because the scheme has been extended.

Existing RoSCTL Rates and Caps Continue

The notification provides an important assurance regarding the quantum of benefit.
The prevailing rates and caps applicable to all items notified under the RoSCTL Scheme will remain unchanged, unless the Government issues another notification providing otherwise.
This provides continuity for exporters in determining the rebate available on eligible exports during the extended period.
However, the Government has expressly reserved the right to suitably adjust rates and caps if there is a change in relevant underlying conditions. At the same time, the notification makes clear that the eligibility criteria under RoSCTL will remain unchanged.

Rebate to Continue Through Transferable Duty Credit Scrips / E-Scrips

The existing mechanism for granting RoSCTL benefits will also continue.
The rebate will be provided through duty credit scrips/e-scrips, as applicable. The scheme will continue to be implemented by the Department of Revenue through an end-to-end digitalised mechanism for issuance of transferable Duty Credit Scrips.
These credits will be maintained in an electronic ledger in the Customs system.
This means the three-month extension does not alter the existing electronic mechanism through which exporters receive and maintain their RoSCTL credits.

No Requirement to Wait for Realisation of Export Proceeds

One of the important operational features expressly retained in the notification is that a Duty Credit Scrip under RoSCTL shall be issued without insisting upon realisation of export proceeds.
Accordingly, issuance of the RoSCTL duty credit scrip is not made conditional, under this notification, upon prior receipt or realisation of export proceeds.
For exporters, this is commercially significant because it allows the rebate mechanism to operate without requiring them to first wait for completion of export-payment realisation.

Government to Review Expenditure Every Quarter

While extending the scheme, the Government has also introduced/continued an expenditure-control mechanism to ensure that RoSCTL outgo does not exceed the allocated amount.
The expenditure and liabilities under the scheme will be reviewed quarterly by a Committee headed by the Department of Expenditure (DoE).

The Committee will also include representatives from:

Department of Revenue (DoR), Department of Commerce (DoC), and Ministry of Textiles (MoT).

Necessary measures may be taken to ensure that expenditure remains within the prescribed allocation.

Eligibility Criteria Remain Unchanged

The notification draws a distinction between rates/caps and eligibility.

While the Government has reserved its power to adjust rates and caps in response to changes in underlying conditions, it has expressly stated:

“However, eligibility criteria under RoSCTL shall remain unchanged.”
Therefore, the latest extension does not itself amend the eligibility framework governing access to RoSCTL benefits.

Existing RoSCTL Guidelines Continue to Apply

The Ministry has further clarified that the guidelines issued through Notification No. 12015/11/2020-TTP dated 13 August 2021 will continue to remain effective for the continuation and implementation of the RoSCTL Scheme.
Exporters should therefore continue to read the present extension together with the existing RoSCTL guidelines and applicable product-wise rates and caps.

Effective Date: 1 October 2026

Although the Ministry’s notification is dated 30 September 2026, the Gazette was published as Gazette of India, Extraordinary, Part I—Section 1, No. 311, dated 1 October 2026. The notification expressly provides that it comes into force with effect from 1 October 2026.

Accordingly, the extended RoSCTL period is:

1 October 2026 → 31 December 2026

What the Extension Means for Exporters

For apparel, garment and made-ups exporters, the notification principally provides continuity of the existing RoSCTL benefit for an additional three months.
There is no change under this notification to the existing scope, coverage, structure, cost norms or eligibility criteria. The prevailing notified rates and caps also continue unless separately changed.
Exporters should nevertheless ensure that their goods remain covered by the applicable RoSCTL schedule and that claims are made in accordance with the existing implementation guidelines and Customs electronic procedures.

Key Takeaway

The Government has extended the RoSCTL Scheme for exports of apparel/garments and made-ups until 31 December 2026, maintaining continuity of the existing rebate framework.

The major points for exporters are: RoSCTL extended from 1 October to 31 December 2026; existing rates and caps continue; eligibility criteria remain unchanged; benefits continue through transferable duty credit scrips/e-scrips; and issuance of RoSCTL scrips will continue without insisting on realisation of export proceeds.

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Source: Ministry of Textiles

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